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机会成本在进行决策分析中应用范围很广,比如从若干选择方案中选取最优方案,必然会排除和放弃一些次优方案,而这些次优方案可能获得的收益,应从被采用的最优方案的“所得”中得到补偿。因此,机会成本也称为机会损失,它是在可供选择的多种计划方案中,采纳某一方案而放弃其余方案时所丧失的潜在利益。换句话讲,采纳某一方案的机会成本,就是实行该方案牺牲的机会。现举二例说明它如何应用。例一,某青年目前有两种选择:上大学或参加工作。如上大学,每月有助学金40元,每月支付饭费20元零星支出5元;如参加工作,每月工资收入70元,每月支付饭费20元,零星支出5元。现根据以上资料编制差量分析表说明该青年参加工作的机会成本是多少:
Opportunity cost has a wide range of application in decision analysis. For example, choosing the optimal solution from several options will inevitably eliminate and abandon some suboptimal solutions. The benefits that these suboptimal solutions may receive should be taken from the optimal solution adopted. The “gain” is compensated. Therefore, the opportunity cost is also called the opportunity loss. It is the potential benefit lost in adopting a scheme and giving up the rest of the scheme in a variety of alternative schemes. In other words, the opportunity cost of adopting a scheme is the opportunity to sacrifice it. Here are two examples of how it is applied. For example, a young person currently has two choices: to go to college or to work. The above universities have a monthly scholarship of 40 yuan, and a monthly payment of 20 yuan for 5 yuan of food and drinks. If you participate in a job, you will receive a monthly salary of 70 yuan, a monthly payment of 20 yuan, and a small 5 yuan. Based on the above data, the difference analysis table is used to explain the opportunity cost of the young people participating in the work: